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1984 (4) TMI 121 - ITAT JAIPURExtract: .......he assessee. The AAC though affirmed the order of the ITO but he also has not amplified in the order as it which facts were not disclosed by the assessee, which may attract the application of s. 147 (a). For the reasons we hold that the initiation of the assessment proceedings is not valid and quash the reassessment order. 3. The appeal is allowed.
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